<!DOCTYPE html>
<html>
  <head>
    <title>test</title>
    <meta name="robots" content="noindex">
    <!--[if IE]>
    <link rel="stylesheet" href="http://www.website.com/ie.css" media="screen" type="text/css">
    <![endif]-->
    <!--[if !IE]><!-->
    <link rel="stylesheet" href="http://www.website.com/non-ie.css" media="screen" type="text/css">
    <!--<![endif]-->
  </head>
  <body>
    <div>
      <!-- comment -->
      content
    </div>
  </body>
</html>